I'd also note that the previous buyer modded the headlights with angel eyes and changed out the BMW logos.

Additionally look at the CarFax as well as the other carfax competitor...they note different accidents at different times.

yeah, if I was sure I was going to keep the car for more than 3 years, it wouldn't matter, but it seems like a hard resale without taking a major hit. These cars are too specific and the market for them is too narrow.

I think it depends on how hard it was hit. Could have been a light tap, just enough to damage paint. If only the bumper was replaced/repainted I don't think it would matter that much to me granted it was done correctly. I would have it checked out by a pro and use the incident as a bargaining chip if it checks out.